Personally I don't like the feel or the fit and finish in the less expensive seats (TenzoR, Corbeau, etc.) I've ridden in Sparcos before and they are worth every penny, I've owned Recaro's before and those are the ones I'm buying again (well actually my wife is for my birthday) Recaros are just as comfortable and supportive as the Sparcos and the build quality is either on par or better than the oem's. One thing I will say is to stay away from the brightly colored seats, I have never seen a set that didn't fade....so know that if you're buying red seats you're really going for pink. I would really only go with two models, either Sparco Torinos or Recaro SRD's. And yes they're twice as expensive as all the cheaper brands (the recaro's actually carry a friendlier price tag) so hell only buy one seat! Who cares what your friends are sitting in, have them buy you a seat they can sit in.
These are just my opinions and prior experience, this is one mod you really will regret if you don't spend the money and do it properly. ie That cheap ebay intake you have under the hood??? Sounds just like an AEM or Injen from the outside right??? But think of how long you sit in your car (traffic and what not) now put yourself in an uncomfortable seat......
